How landowners get their first assessment notice

For the first assessment year of a district, notices of the assessments shall be sent to all assessed landowners at the address shown on the real property tax assessment list. The notice shall be sent by the date set in the ordinance establishing the district or, if the ordinance does not include such a date, by the date agreed to by the district board and County. Each notice shall set forth the amount of the assessment levied, the rate and method of apportionment of the assessment, and the date when the assessment is due. Failure to give or receive such notice to or by any landowner shall not affect the validity of the assessment nor entitle the landowner to an extension of time within which to pay the assessment. After the first assessment year, notice of assessments may be sent annually to the assessed landowners; provided, however, that the date of such annual notice may be adjusted by the County in accordance with the ordinance establishing the district. The notices of assessment for the first year and any subsequent year shall be sent by the director of finance or by the district association on behalf of the director if so agreed to by the director and district board. (2004, ord 04-94, sec 1.)35-25